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MASON v. COMMISSIONER

Docket No. 3671-97.

76 T.C.M. 805 (1998)

T.C. Memo. 1998-400

Wayne C. Mason v. Commissioner.

United States Tax Court.

Filed November 12, 1998.

Attorney(s) appearing for the Case

Wayne C. Mason, pro se. John A. Freeman, for the respondent.

MEMORANDUM OPINION

ARMEN, Special Trial Judge:

This matter is before the Court on petitioner's motion for an award of litigation costs under section 7430 and Rules 230 through 233.1

After concessions by respondent,2 the issues for decision are as follows:

(1) Whether petitioner unreasonably protracted the court proceeding. We hold that he did not.

(2) Whether the litigation...

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